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2011 (5) TMI 833 - AT - Service TaxCommission agent service - appellant submits that is so far as the procurement of input is concerned that assumed the character of ‘Business Auxiliary Service’ w.e.f. 10-9-1994. Prior to that date there was no such intention which can be known from the statutory provisions as well as para 18 of the Board’s Circular No. B2/8/2004-TRU, dated 10-9-2004. The scope of Business Auxiliary Service only dealt with the marketing side of business prior to that date, such service was exempted from taxation for the period prior to 10-9-2004 – Held that:- activities so carried out in terms of the agreement was not of taxable nature during relevant period and was not expected to be taxed which is clear from para 18 of the Board’s circular when the law itself did not require the appellant to be liable, appeal is allowed
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